id	sid	eid	entity	type
taxlaw-2853	1	1	microsoft	ORG
taxlaw-2853	1	2	university of california hastings college	ORG
taxlaw-2853	2	1	the university of washington	ORG
taxlaw-2853	2	2	the american tax association teaching & curriculum conference	ORG
taxlaw-2853	3	1	kate bloch	PERSON
taxlaw-2853	3	2	scott fruehwald	PERSON
taxlaw-2853	3	3	daniel lathrope	PERSON
taxlaw-2853	3	4	manoj viswanathan	PERSON
taxlaw-2853	4	1	216	CARDINAL
taxlaw-2853	4	2	columbia	ORG
taxlaw-2853	7	1	aba	PERSON
taxlaw-2853	13	1	i. introduction	PERSON
taxlaw-2853	14	1	219	CARDINAL
taxlaw-2853	15	1	professional identity &	ORG
taxlaw-2853	15	2	222	CARDINAL
taxlaw-2853	17	1	222	CARDINAL
taxlaw-2853	18	1	225 1	CARDINAL
taxlaw-2853	19	1	225 2	CARDINAL
taxlaw-2853	19	2	225 3	CARDINAL
taxlaw-2853	19	3	227 4	CARDINAL
taxlaw-2853	20	1	227 5	CARDINAL
taxlaw-2853	20	2	227 6	CARDINAL
taxlaw-2853	21	1	228 iii.	PERSON
taxlaw-2853	21	2	228	CARDINAL
taxlaw-2853	23	1	228 1	CARDINAL
taxlaw-2853	25	1	228 2	CARDINAL
taxlaw-2853	26	1	230	CARDINAL
taxlaw-2853	29	1	231 1	CARDINAL
taxlaw-2853	30	1	231 2	CARDINAL
taxlaw-2853	30	2	236	CARDINAL
taxlaw-2853	30	3	240	CARDINAL
taxlaw-2853	30	4	241	CARDINAL
taxlaw-2853	30	5	1	CARDINAL
taxlaw-2853	31	1	241 1	CARDINAL
taxlaw-2853	31	2	241 2	CARDINAL
taxlaw-2853	31	3	244 3	CARDINAL
taxlaw-2853	32	1	246	CARDINAL
taxlaw-2853	32	2	2	CARDINAL
taxlaw-2853	33	1	249 1	CARDINAL
taxlaw-2853	35	1	249 2	CARDINAL
taxlaw-2853	36	1	250 3	CARDINAL
taxlaw-2853	36	2	255	CARDINAL
taxlaw-2853	37	1	256	CARDINAL
taxlaw-2853	37	2	256	CARDINAL
taxlaw-2853	37	3	257	CARDINAL
taxlaw-2853	37	4	d.	NORP
taxlaw-2853	37	5	257	CARDINAL
taxlaw-2853	37	6	258 1	CARDINAL
taxlaw-2853	38	1	258	CARDINAL
taxlaw-2853	38	2	218	CARDINAL
taxlaw-2853	38	3	columbia journal of tax law	ORG
taxlaw-2853	39	1	2	CARDINAL
taxlaw-2853	39	2	258 3	CARDINAL
taxlaw-2853	40	1	259 4	CARDINAL
taxlaw-2853	40	2	260 5	CARDINAL
taxlaw-2853	41	1	260	CARDINAL
taxlaw-2853	41	2	260	CARDINAL
taxlaw-2853	41	3	261 vi	PERSON
taxlaw-2853	42	1	262	CARDINAL
taxlaw-2853	43	1	263 2017	CARDINAL
taxlaw-2853	43	2	219	CARDINAL
taxlaw-2853	43	3	today	DATE
taxlaw-2853	46	1	today	DATE
taxlaw-2853	49	1	2007	DATE
taxlaw-2853	49	2	2007	DATE
taxlaw-2853	49	3	at least six	CARDINAL
taxlaw-2853	49	4	1	CARDINAL
taxlaw-2853	49	5	jeffery l. yablon	PERSON
taxlaw-2853	49	6	2010	DATE
taxlaw-2853	49	7	today	DATE
taxlaw-2853	49	8	72-9	DATE
taxlaw-2853	49	9	244	CARDINAL
taxlaw-2853	49	10	2010	DATE
taxlaw-2853	49	11	paul streckfus	PERSON
taxlaw-2853	50	1	william m. sullivan et al.	PERSON
taxlaw-2853	50	2	carnegie	ORG
taxlaw-2853	51	1	14	DATE
taxlaw-2853	51	2	2007	DATE
taxlaw-2853	52	1	third	ORDINAL
taxlaw-2853	52	2	third	ORDINAL
taxlaw-2853	53	1	william m. sullivan et al	PERSON
taxlaw-2853	53	2	carnegie	ORG
taxlaw-2853	54	1	6	DATE
taxlaw-2853	54	2	2007	DATE
taxlaw-2853	59	1	3	CARDINAL
taxlaw-2853	59	2	roy stuckey et al.	PERSON
taxlaw-2853	59	3	2007	DATE
taxlaw-2853	60	1	4	CARDINAL
taxlaw-2853	60	2	e. scott	PERSON
taxlaw-2853	60	3	2015	CARDINAL
taxlaw-2853	60	4	neil w. hamilton	PERSON
taxlaw-2853	60	5	2015	CARDINAL
taxlaw-2853	61	1	hamilton	PERSON
taxlaw-2853	61	2	e. scott	PERSON
taxlaw-2853	61	3	37	CARDINAL
taxlaw-2853	61	4	verne l. rev	PERSON
taxlaw-2853	61	5	1 (	PERCENT
taxlaw-2853	61	6	neil hamilton & jerry	ORG
taxlaw-2853	61	7	thirty	CARDINAL
taxlaw-2853	61	8	83	CARDINAL
taxlaw-2853	61	9	tenn	PRODUCT
taxlaw-2853	62	1	l. rev	PERSON
taxlaw-2853	63	1	843	CARDINAL
taxlaw-2853	63	2	2016	DATE
taxlaw-2853	64	1	martin j. katz	PERSON
taxlaw-2853	64	2	42-oct	CARDINAL
taxlaw-2853	66	1	45	CARDINAL
taxlaw-2853	66	2	2013	DATE
taxlaw-2853	66	3	benjamin v. madison iii & larry	PERSON
taxlaw-2853	66	4	natt gantt ii	PERSON
taxlaw-2853	67	1	27	CARDINAL
taxlaw-2853	67	2	u. l. rev	PERSON
taxlaw-2853	67	3	339	CARDINAL
taxlaw-2853	67	4	2014-15	DATE
taxlaw-2853	67	5	e. monson & neil	ORG
taxlaw-2853	67	6	w. hamilton	PERSON
taxlaw-2853	67	7	35	CARDINAL
taxlaw-2853	67	8	j. legal prof	ORG
taxlaw-2853	68	1	385	CARDINAL
taxlaw-2853	68	2	2011	DATE
taxlaw-2853	69	1	susan swaim	PERSON
taxlaw-2853	69	2	27	CARDINAL
taxlaw-2853	69	3	u. l. rev	PERSON
taxlaw-2853	69	4	205	CARDINAL
taxlaw-2853	69	5	2014-15	DATE
taxlaw-2853	70	1	david i.c	PERSON
taxlaw-2853	70	2	thomson	PERSON
taxlaw-2853	70	3	27	CARDINAL
taxlaw-2853	70	4	u. l. rev	PERSON
taxlaw-2853	70	5	303	CARDINAL
taxlaw-2853	70	6	2014-15	DATE
taxlaw-2853	71	1	220	CARDINAL
taxlaw-2853	71	2	aba	GPE
taxlaw-2853	77	1	identity.10	ORG
taxlaw-2853	77	2	5	CARDINAL
taxlaw-2853	77	3	hamilton	PERSON
taxlaw-2853	77	4	supra	PERSON
taxlaw-2853	77	5	4	CARDINAL
taxlaw-2853	77	6	3	CARDINAL
taxlaw-2853	77	7	6	CARDINAL
taxlaw-2853	78	1	9	CARDINAL
taxlaw-2853	78	2	8th	ORDINAL
taxlaw-2853	78	3	2015	DATE
taxlaw-2853	81	1	7	CARDINAL
taxlaw-2853	81	2	aba	PERSON
taxlaw-2853	81	3	2016-17	DATE
taxlaw-2853	82	1	aba	PERSON
taxlaw-2853	82	2	aba	PERSON
taxlaw-2853	82	3	third	ORDINAL
taxlaw-2853	83	1	301	CARDINAL
taxlaw-2853	83	2	302	CARDINAL
taxlaw-2853	83	3	2014	DATE
taxlaw-2853	84	1	american bar association	ORG
taxlaw-2853	85	1	8	CARDINAL
taxlaw-2853	85	2	carnegie	ORG
taxlaw-2853	85	3	2	CARDINAL
taxlaw-2853	85	4	145	CARDINAL
taxlaw-2853	85	5	charlotte s. alexander	PERSON
taxlaw-2853	85	6	professional identity & the law school	ORG
taxlaw-2853	85	7	70	CARDINAL
taxlaw-2853	86	1	l. rev	PERSON
taxlaw-2853	86	2	465	CARDINAL
taxlaw-2853	86	3	466	CARDINAL
taxlaw-2853	86	4	2011	DATE
taxlaw-2853	86	5	4	CARDINAL
taxlaw-2853	86	6	217	CARDINAL
taxlaw-2853	86	7	kelley s. terry	PERSON
taxlaw-2853	86	8	59	CARDINAL
taxlaw-2853	87	1	240	CARDINAL
taxlaw-2853	87	2	2009	DATE
taxlaw-2853	88	1	9	CARDINAL
taxlaw-2853	88	2	carnegie	ORG
taxlaw-2853	88	3	2	CARDINAL
taxlaw-2853	88	4	147-51	CARDINAL
taxlaw-2853	88	5	4	CARDINAL
taxlaw-2853	88	6	210	CARDINAL
taxlaw-2853	90	1	hamilton	PERSON
taxlaw-2853	90	2	5	CARDINAL
taxlaw-2853	92	1	larry	PERSON
taxlaw-2853	92	2	natt gantt ii & benjamin madison iii	ORG
taxlaw-2853	92	3	carolina academic	ORG
taxlaw-2853	92	4	2016	CARDINAL
taxlaw-2853	93	1	10 one	CARDINAL
taxlaw-2853	93	2	the carolina academic press	ORG
taxlaw-2853	93	3	2017	CARDINAL
taxlaw-2853	93	4	221	CARDINAL
taxlaw-2853	94	1	12	CARDINAL
taxlaw-2853	98	1	2025%	PERCENT
taxlaw-2853	100	1	larry	PERSON
taxlaw-2853	100	2	natt gantt ii & benjamin w. madison iii	ORG
taxlaw-2853	100	3	253-270	CARDINAL
taxlaw-2853	100	4	103	CARDINAL
taxlaw-2853	100	5	deborah maranville et al	PERSON
taxlaw-2853	101	1	2015	CARDINAL
taxlaw-2853	103	1	carolina academic press	ORG
taxlaw-2853	105	1	11	CARDINAL
taxlaw-2853	105	2	paula schaefer	PERSON
taxlaw-2853	105	3	271-79	MONEY
taxlaw-2853	105	4	deborah maranville et al	PERSON
taxlaw-2853	105	5	2015	DATE
taxlaw-2853	106	1	12	CARDINAL
taxlaw-2853	106	2	one	CARDINAL
taxlaw-2853	106	3	thirty-year	DATE
taxlaw-2853	107	1	13	CARDINAL
taxlaw-2853	108	1	14	CARDINAL
taxlaw-2853	108	2	15	CARDINAL
taxlaw-2853	108	3	iv.c.ii.a	DATE
taxlaw-2853	109	1	16	CARDINAL
taxlaw-2853	113	1	17	CARDINAL
taxlaw-2853	114	1	michael hatfield	PERSON
taxlaw-2853	114	2	3d	CARDINAL
taxlaw-2853	114	3	2015	DATE
taxlaw-2853	114	4	linda galler	PERSON
taxlaw-2853	114	5	michael b. lang	PERSON
taxlaw-2853	114	6	2d	DATE
taxlaw-2853	114	7	2016	DATE
taxlaw-2853	114	8	bernard wolfman et al	PERSON
taxlaw-2853	114	9	5th	ORDINAL
taxlaw-2853	114	10	2015	DATE
taxlaw-2853	114	11	donald b. tobin et al.	PERSON
taxlaw-2853	114	12	2009	DATE
taxlaw-2853	117	1	222	CARDINAL
taxlaw-2853	118	1	cle workshops.20	PRODUCT
taxlaw-2853	123	1	vi	PERSON
taxlaw-2853	126	1	professional identity & its benefit a.	ORG
taxlaw-2853	127	1	third	ORDINAL
taxlaw-2853	131	1	18	CARDINAL
taxlaw-2853	131	2	hamilton & organ	ORG
taxlaw-2853	131	3	4	CARDINAL
taxlaw-2853	131	4	39	CARDINAL
taxlaw-2853	132	1	19	CARDINAL
taxlaw-2853	132	2	carnegie	ORG
taxlaw-2853	133	1	carnegie	ORG
taxlaw-2853	133	2	2	CARDINAL
taxlaw-2853	133	3	11	DATE
taxlaw-2853	135	1	heather m. field	PERSON
taxlaw-2853	135	2	36	CARDINAL
taxlaw-2853	136	1	261	CARDINAL
taxlaw-2853	136	2	2017	CARDINAL
taxlaw-2853	140	1	20	CARDINAL
taxlaw-2853	141	1	spring 2017	DATE
taxlaw-2853	142	1	21	CARDINAL
taxlaw-2853	144	1	22	CARDINAL
taxlaw-2853	144	2	2	CARDINAL
taxlaw-2853	144	3	8	CARDINAL
taxlaw-2853	144	4	223	CARDINAL
taxlaw-2853	146	1	identity?”23	ORG
taxlaw-2853	147	1	martin j. katz	PERSON
taxlaw-2853	147	2	daisy hurst	PERSON
taxlaw-2853	147	3	floyd	PERSON
taxlaw-2853	148	1	susan swaim	PERSON
taxlaw-2853	149	1	26	CARDINAL
taxlaw-2853	150	1	27	CARDINAL
taxlaw-2853	152	1	benjamin v. madison	PERSON
taxlaw-2853	152	2	larry	PERSON
taxlaw-2853	152	3	natt	PERSON
taxlaw-2853	153	1	lawyering.29	PERSON
taxlaw-2853	155	1	30	CARDINAL
taxlaw-2853	155	2	neil hamilton	PERSON
taxlaw-2853	156	1	31	CARDINAL
taxlaw-2853	160	1	hamilton	PERSON
taxlaw-2853	160	2	jerry	PERSON
taxlaw-2853	160	3	two	CARDINAL
taxlaw-2853	160	4	1	CARDINAL
taxlaw-2853	161	1	2	CARDINAL
taxlaw-2853	161	2	23	CARDINAL
taxlaw-2853	161	3	2	CARDINAL
taxlaw-2853	161	4	135	CARDINAL
taxlaw-2853	161	5	24	CARDINAL
taxlaw-2853	161	6	supra	PERSON
taxlaw-2853	161	7	4	CARDINAL
taxlaw-2853	161	8	45	CARDINAL
taxlaw-2853	161	9	25	CARDINAL
taxlaw-2853	161	10	daisy hurst	PERSON
taxlaw-2853	161	11	floyd	PERSON
taxlaw-2853	162	1	10	CARDINAL
taxlaw-2853	162	2	thomas l.j	PERSON
taxlaw-2853	162	3	195	CARDINAL
taxlaw-2853	162	4	201	CARDINAL
taxlaw-2853	162	5	2012	DATE
taxlaw-2853	163	1	26	CARDINAL
taxlaw-2853	163	2	4	CARDINAL
taxlaw-2853	163	3	206-07	DATE
taxlaw-2853	163	4	27	CARDINAL
taxlaw-2853	163	5	4	CARDINAL
taxlaw-2853	163	6	9	CARDINAL
taxlaw-2853	164	1	28	CARDINAL
taxlaw-2853	164	2	4	CARDINAL
taxlaw-2853	164	3	29	CARDINAL
taxlaw-2853	164	4	madison & gantt	ORG
taxlaw-2853	164	5	4	CARDINAL
taxlaw-2853	164	6	341	CARDINAL
taxlaw-2853	164	7	30	CARDINAL
taxlaw-2853	164	8	neil w. hamilton	PERSON
taxlaw-2853	164	9	21-29	DATE
taxlaw-2853	164	10	2015	CARDINAL
taxlaw-2853	164	11	j. prof	PERSON
taxlaw-2853	165	1	125	CARDINAL
taxlaw-2853	165	2	125	CARDINAL
taxlaw-2853	165	3	2015	CARDINAL
taxlaw-2853	166	1	hamilton	PERSON
taxlaw-2853	166	2	supra	PERSON
taxlaw-2853	166	3	4	CARDINAL
taxlaw-2853	166	4	hamilton	PERSON
taxlaw-2853	166	5	supra	PERSON
taxlaw-2853	166	6	30	CARDINAL
taxlaw-2853	166	7	139	CARDINAL
taxlaw-2853	166	8	224	CARDINAL
taxlaw-2853	166	9	columbia	ORG
taxlaw-2853	171	1	martin katz	PERSON
taxlaw-2853	173	1	exam.36	DATE
taxlaw-2853	177	1	33	CARDINAL
taxlaw-2853	177	2	hamilton & organ	ORG
taxlaw-2853	177	3	4	CARDINAL
taxlaw-2853	177	4	1	CARDINAL
taxlaw-2853	177	5	34	CARDINAL
taxlaw-2853	177	6	supra	PERSON
taxlaw-2853	177	7	4	CARDINAL
taxlaw-2853	177	8	45	DATE
taxlaw-2853	177	9	thomson	ORG
taxlaw-2853	177	10	4	CARDINAL
taxlaw-2853	178	1	35	CARDINAL
taxlaw-2853	178	2	carnegie	ORG
taxlaw-2853	178	3	2	CARDINAL
taxlaw-2853	178	4	148-150	CARDINAL
taxlaw-2853	179	1	36	CARDINAL
taxlaw-2853	179	2	madison & gantt	ORG
taxlaw-2853	179	3	4	CARDINAL
taxlaw-2853	179	4	374	CARDINAL
taxlaw-2853	179	5	37	CARDINAL
taxlaw-2853	181	1	d.	NORP
taxlaw-2853	181	2	39	CARDINAL
taxlaw-2853	182	1	nathan m. crystal	PERSON
taxlaw-2853	182	2	51	CARDINAL
taxlaw-2853	182	3	st.	GPE
taxlaw-2853	182	4	louis u. l.j	ORG
taxlaw-2853	182	5	1235	CARDINAL
taxlaw-2853	182	6	1235	CARDINAL
taxlaw-2853	182	7	2007	DATE
taxlaw-2853	182	8	madison & gantt	ORG
taxlaw-2853	182	9	4	CARDINAL
taxlaw-2853	182	10	376	CARDINAL
taxlaw-2853	183	1	40	CARDINAL
taxlaw-2853	183	2	frederic g. corneel	PERSON
taxlaw-2853	183	3	28	CARDINAL
taxlaw-2853	184	1	1	CARDINAL
taxlaw-2853	184	2	1	CARDINAL
taxlaw-2853	184	3	1970	DATE
taxlaw-2853	185	1	2017	CARDINAL
taxlaw-2853	185	2	225	CARDINAL
taxlaw-2853	189	1	1	CARDINAL
taxlaw-2853	193	1	today	DATE
taxlaw-2853	194	1	2	CARDINAL
taxlaw-2853	195	1	41	CARDINAL
taxlaw-2853	195	2	madison & gantt	ORG
taxlaw-2853	195	3	4	CARDINAL
taxlaw-2853	195	4	345	CARDINAL
taxlaw-2853	196	1	42	CARDINAL
taxlaw-2853	196	2	19	CARDINAL
taxlaw-2853	196	3	297-99	CARDINAL
taxlaw-2853	197	1	43	CARDINAL
taxlaw-2853	197	2	4	CARDINAL
taxlaw-2853	197	3	36-38	CARDINAL
taxlaw-2853	198	1	44	CARDINAL
taxlaw-2853	198	2	nathan m. crystal	PERSON
taxlaw-2853	198	3	14	CARDINAL
taxlaw-2853	198	4	j.l. ethics & pub	ORG
taxlaw-2853	199	1	75	CARDINAL
taxlaw-2853	199	2	39	CARDINAL
taxlaw-2853	199	3	1240	CARDINAL
taxlaw-2853	200	1	45	CARDINAL
taxlaw-2853	200	2	10	CARDINAL
taxlaw-2853	200	3	259	CARDINAL
taxlaw-2853	200	4	jennifer k. robbennolt &	PERSON
taxlaw-2853	200	5	jean r. sternlight	PERSON
taxlaw-2853	200	6	45	CARDINAL
taxlaw-2853	201	1	st.	GPE
taxlaw-2853	201	2	l.j. 1107	ORG
taxlaw-2853	201	3	1157-64	DATE
taxlaw-2853	201	4	2013	DATE
taxlaw-2853	202	1	46	CARDINAL
taxlaw-2853	203	1	47	CARDINAL
taxlaw-2853	203	2	madison & gantt	ORG
taxlaw-2853	203	3	4	CARDINAL
taxlaw-2853	203	4	356	CARDINAL
taxlaw-2853	204	1	226	CARDINAL
taxlaw-2853	205	1	experiences.50	ORG
taxlaw-2853	207	1	values.52	GPE
taxlaw-2853	208	1	54	CARDINAL
taxlaw-2853	210	1	48	CARDINAL
taxlaw-2853	210	2	lawrence s. krieger	PERSON
taxlaw-2853	210	3	11	CARDINAL
taxlaw-2853	210	4	l. rev	PERSON
taxlaw-2853	210	5	425	CARDINAL
taxlaw-2853	210	6	433	CARDINAL
taxlaw-2853	210	7	2015	CARDINAL
taxlaw-2853	210	8	kennon m. sheldon & lawrence	PERSON
taxlaw-2853	210	9	s. krieger	PERSON
taxlaw-2853	211	1	22	CARDINAL
taxlaw-2853	212	1	sci. &	ORG
taxlaw-2853	212	2	261	CARDINAL
taxlaw-2853	212	3	2004	DATE
taxlaw-2853	213	1	49	CARDINAL
taxlaw-2853	214	1	429	CARDINAL
taxlaw-2853	214	2	50	CARDINAL
taxlaw-2853	215	1	438	CARDINAL
taxlaw-2853	215	2	lawrence s. krieger	PERSON
taxlaw-2853	215	3	52	CARDINAL
taxlaw-2853	216	1	112	CARDINAL
taxlaw-2853	216	2	122-29	CARDINAL
taxlaw-2853	217	1	51	CARDINAL
taxlaw-2853	217	2	paul brest & linda krieger	ORG
taxlaw-2853	217	3	69	CARDINAL
taxlaw-2853	218	1	l. rev	PERSON
taxlaw-2853	219	1	527	CARDINAL
taxlaw-2853	219	2	530	CARDINAL
taxlaw-2853	219	3	1994	DATE
taxlaw-2853	221	1	204	CARDINAL
taxlaw-2853	221	2	1992	DATE
taxlaw-2853	222	1	52	CARDINAL
taxlaw-2853	223	1	53	CARDINAL
taxlaw-2853	223	2	lawrence s. krieger &	PERSON
taxlaw-2853	223	3	m. sheldon	PERSON
taxlaw-2853	223	4	83	CARDINAL
taxlaw-2853	223	5	geo	PRODUCT
taxlaw-2853	224	1	l. rev	PERSON
taxlaw-2853	224	2	554	CARDINAL
taxlaw-2853	224	3	617-18	CARDINAL
taxlaw-2853	225	1	54	CARDINAL
taxlaw-2853	225	2	19	CARDINAL
taxlaw-2853	225	3	301	CARDINAL
taxlaw-2853	225	4	patrick j. schiltz	PERSON
taxlaw-2853	225	5	52	CARDINAL
taxlaw-2853	226	1	l. rev	PERSON
taxlaw-2853	226	2	871	CARDINAL
taxlaw-2853	226	3	1999	DATE
taxlaw-2853	226	4	madison & gantt	ORG
taxlaw-2853	226	5	4	CARDINAL
taxlaw-2853	226	6	343	CARDINAL
taxlaw-2853	226	7	348-50	CARDINAL
taxlaw-2853	227	1	55	CARDINAL
taxlaw-2853	227	2	krieger & sheldon	ORG
taxlaw-2853	227	3	53	CARDINAL
taxlaw-2853	227	4	622	CARDINAL
taxlaw-2853	228	1	56	CARDINAL
taxlaw-2853	228	2	carnegie	ORG
taxlaw-2853	228	3	2	CARDINAL
taxlaw-2853	228	4	138	CARDINAL
taxlaw-2853	228	5	2017	CARDINAL
taxlaw-2853	228	6	227	CARDINAL
taxlaw-2853	229	1	3	CARDINAL
taxlaw-2853	230	1	59	CARDINAL
taxlaw-2853	231	1	one	CARDINAL
taxlaw-2853	231	2	first	ORDINAL
taxlaw-2853	233	1	4	CARDINAL
taxlaw-2853	234	1	one	CARDINAL
taxlaw-2853	237	1	the representation.65 5	DATE
taxlaw-2853	239	1	57	CARDINAL
taxlaw-2853	239	2	131	CARDINAL
taxlaw-2853	240	1	58	CARDINAL
taxlaw-2853	240	2	iv.c.2.a	CARDINAL
taxlaw-2853	241	1	59 hamilton	PERSON
taxlaw-2853	241	2	4	CARDINAL
taxlaw-2853	241	3	53	DATE
taxlaw-2853	242	1	60	CARDINAL
taxlaw-2853	242	2	d.	NORP
taxlaw-2853	242	3	hamilton & organ	ORG
taxlaw-2853	242	4	4	CARDINAL
taxlaw-2853	242	5	35	CARDINAL
taxlaw-2853	243	1	61	CARDINAL
taxlaw-2853	243	2	kazi firoz alam	PERSON
taxlaw-2853	243	3	new zealand	GPE
taxlaw-2853	243	4	12	CARDINAL
taxlaw-2853	243	5	j.	PERSON
taxlaw-2853	244	1	430	CARDINAL
taxlaw-2853	244	2	438	CARDINAL
taxlaw-2853	244	3	1993	DATE
taxlaw-2853	245	1	62	CARDINAL
taxlaw-2853	245	2	crystal	ORG
taxlaw-2853	245	3	44	DATE
taxlaw-2853	245	4	93	CARDINAL
taxlaw-2853	246	1	63	CARDINAL
taxlaw-2853	246	2	19	CARDINAL
taxlaw-2853	246	3	299	CARDINAL
taxlaw-2853	246	4	64	CARDINAL
taxlaw-2853	247	1	stephen l. pepper	PERSON
taxlaw-2853	247	2	104	CARDINAL
taxlaw-2853	247	3	1545	CARDINAL
taxlaw-2853	247	4	1601-07	DATE
taxlaw-2853	249	1	228	CARDINAL
taxlaw-2853	251	1	”68	GPE
taxlaw-2853	253	1	6	CARDINAL
taxlaw-2853	253	2	aba	PERSON
taxlaw-2853	253	3	standards.70	PRODUCT
taxlaw-2853	253	4	aba standard 301	ORG
taxlaw-2853	253	5	aba	ORG
taxlaw-2853	253	6	302	CARDINAL
taxlaw-2853	254	1	71	CARDINAL
taxlaw-2853	254	2	aba	PERSON
taxlaw-2853	254	3	2014	DATE
taxlaw-2853	254	4	three	CARDINAL
taxlaw-2853	254	5	one	CARDINAL
taxlaw-2853	260	1	1	CARDINAL
taxlaw-2853	260	2	66	CARDINAL
taxlaw-2853	260	3	carnegie	ORG
taxlaw-2853	261	1	2	CARDINAL
taxlaw-2853	261	2	139	CARDINAL
taxlaw-2853	262	1	67	CARDINAL
taxlaw-2853	262	2	4	CARDINAL
taxlaw-2853	262	3	220	CARDINAL
taxlaw-2853	262	4	2	CARDINAL
taxlaw-2853	262	5	139	CARDINAL
taxlaw-2853	263	1	68	CARDINAL
taxlaw-2853	263	2	carnegie	ORG
taxlaw-2853	263	3	2	CARDINAL
taxlaw-2853	263	4	140	CARDINAL
taxlaw-2853	263	5	69	CARDINAL
taxlaw-2853	264	1	30	CARDINAL
taxlaw-2853	264	2	131	CARDINAL
taxlaw-2853	264	3	70	CARDINAL
taxlaw-2853	268	1	aba	PERSON
taxlaw-2853	269	1	71	CARDINAL
taxlaw-2853	269	2	aba	PERSON
taxlaw-2853	269	3	7	CARDINAL
taxlaw-2853	269	4	72 aba	PERSON
taxlaw-2853	269	5	7	CARDINAL
taxlaw-2853	269	6	5	CARDINAL
taxlaw-2853	269	7	2017	CARDINAL
taxlaw-2853	269	8	229	CARDINAL
taxlaw-2853	269	9	2	CARDINAL
taxlaw-2853	269	10	3	CARDINAL
taxlaw-2853	270	1	at least six	CARDINAL
taxlaw-2853	272	1	values.80	ORG
taxlaw-2853	272	2	professionals.81	GPE
taxlaw-2853	274	1	73	CARDINAL
taxlaw-2853	276	1	74	CARDINAL
taxlaw-2853	276	2	carnegie	ORG
taxlaw-2853	276	3	2	CARDINAL
taxlaw-2853	276	4	151	CARDINAL
taxlaw-2853	277	1	75	CARDINAL
taxlaw-2853	277	2	4	CARDINAL
taxlaw-2853	277	3	210	CARDINAL
taxlaw-2853	278	1	76	DATE
taxlaw-2853	278	2	carnegie	ORG
taxlaw-2853	278	3	2	CARDINAL
taxlaw-2853	278	4	147-51	CARDINAL
taxlaw-2853	278	5	8	CARDINAL
taxlaw-2853	279	1	78	CARDINAL
taxlaw-2853	279	2	aba	ORG
taxlaw-2853	279	3	303(a)(3	CARDINAL
taxlaw-2853	280	1	79	CARDINAL
taxlaw-2853	280	2	hamilton	PERSON
taxlaw-2853	280	3	4	CARDINAL
taxlaw-2853	280	4	208	CARDINAL
taxlaw-2853	281	1	80	CARDINAL
taxlaw-2853	281	2	d.	NORP
taxlaw-2853	281	3	10	CARDINAL
taxlaw-2853	281	4	255	CARDINAL
taxlaw-2853	282	1	81	CARDINAL
taxlaw-2853	282	2	madison & gantt	ORG
taxlaw-2853	282	3	4	CARDINAL
taxlaw-2853	282	4	355	CARDINAL
taxlaw-2853	283	1	230	CARDINAL
taxlaw-2853	284	1	2	CARDINAL
taxlaw-2853	285	1	skill”83	PRODUCT
taxlaw-2853	286	1	84	CARDINAL
taxlaw-2853	287	1	85	CARDINAL
taxlaw-2853	299	1	82	CARDINAL
taxlaw-2853	299	2	3	CARDINAL
taxlaw-2853	299	3	83	CARDINAL
taxlaw-2853	299	4	carnegie	ORG
taxlaw-2853	299	5	2	CARDINAL
taxlaw-2853	299	6	9	DATE
taxlaw-2853	300	1	84	CARDINAL
taxlaw-2853	300	2	carnegie	ORG
taxlaw-2853	300	3	2	CARDINAL
taxlaw-2853	300	4	147	CARDINAL
taxlaw-2853	300	5	85	CARDINAL
taxlaw-2853	300	6	thomson	ORG
taxlaw-2853	300	7	4	CARDINAL
taxlaw-2853	300	8	326	CARDINAL
taxlaw-2853	300	9	madison & gantt	ORG
taxlaw-2853	300	10	4	CARDINAL
taxlaw-2853	300	11	397	CARDINAL
taxlaw-2853	301	1	86	CARDINAL
taxlaw-2853	301	2	thomson	ORG
taxlaw-2853	301	3	4	CARDINAL
taxlaw-2853	301	4	323	CARDINAL
taxlaw-2853	302	1	87	CARDINAL
taxlaw-2853	302	2	10	CARDINAL
taxlaw-2853	302	3	267	CARDINAL
taxlaw-2853	302	4	88 schaefer	PERSON
taxlaw-2853	302	5	supra	PERSON
taxlaw-2853	302	6	11	CARDINAL
taxlaw-2853	302	7	271	CARDINAL
taxlaw-2853	302	8	2017	CARDINAL
taxlaw-2853	302	9	231	CARDINAL
taxlaw-2853	303	1	89	CARDINAL
taxlaw-2853	308	1	1	CARDINAL
taxlaw-2853	309	1	i. compliance & revenue	ORG
taxlaw-2853	310	1	irs93	ORG
taxlaw-2853	310	2	89	CARDINAL
taxlaw-2853	310	3	10	CARDINAL
taxlaw-2853	310	4	267	CARDINAL
taxlaw-2853	310	5	103	CARDINAL
taxlaw-2853	311	1	90	CARDINAL
taxlaw-2853	311	2	today	DATE
taxlaw-2853	313	1	91	CARDINAL
taxlaw-2853	313	2	supra	PERSON
taxlaw-2853	313	3	11	CARDINAL
taxlaw-2853	313	4	271-79 92	QUANTITY
taxlaw-2853	313	5	john s. dzienkowski &	PERSON
taxlaw-2853	313	6	robert j. peroni	PERSON
taxlaw-2853	313	7	american	NORP
taxlaw-2853	313	8	84	CARDINAL
taxlaw-2853	313	9	fordham l. rev	PERSON
taxlaw-2853	313	10	2721	CARDINAL
taxlaw-2853	313	11	2747	CARDINAL
taxlaw-2853	313	12	2016	DATE
taxlaw-2853	314	1	93	CARDINAL
taxlaw-2853	314	2	annual	DATE
taxlaw-2853	314	3	congress 2014	ORG
taxlaw-2853	314	4	12-15	CARDINAL
taxlaw-2853	315	1	nta	ORG
taxlaw-2853	315	2	2014	DATE
taxlaw-2853	315	3	irs	ORG
taxlaw-2853	315	4	irs	ORG
taxlaw-2853	316	1	94	CARDINAL
taxlaw-2853	316	2	only approximately 0.7 percent	PERCENT
taxlaw-2853	316	3	2014	DATE
taxlaw-2853	316	4	irs	ORG
taxlaw-2853	317	1	irs	ORG
taxlaw-2853	317	2	2015	CARDINAL
taxlaw-2853	317	3	21	DATE
taxlaw-2853	320	1	95	CARDINAL
taxlaw-2853	320	2	michael doran	PERSON
taxlaw-2853	320	3	46	CARDINAL
taxlaw-2853	321	1	j.	PERSON
taxlaw-2853	321	2	legis	GPE
taxlaw-2853	322	1	111	CARDINAL
taxlaw-2853	322	2	142	CARDINAL
taxlaw-2853	322	3	2009	DATE
taxlaw-2853	323	1	232	CARDINAL
taxlaw-2853	323	2	columbia	ORG
taxlaw-2853	324	1	professionals.96	PERSON
taxlaw-2853	324	2	client)98	PERSON
taxlaw-2853	325	1	irs	ORG
taxlaw-2853	326	1	irs	ORG
taxlaw-2853	327	1	first	ORDINAL
taxlaw-2853	327	2	irs	ORG
taxlaw-2853	327	3	irs	ORG
taxlaw-2853	327	4	each additional $1	MONEY
taxlaw-2853	327	5	4	MONEY
taxlaw-2853	327	6	102	CARDINAL
taxlaw-2853	329	1	96	CARDINAL
taxlaw-2853	329	2	dzienkowski & peroni	ORG
taxlaw-2853	329	3	92	CARDINAL
taxlaw-2853	329	4	2733	CARDINAL
taxlaw-2853	330	1	97	CARDINAL
taxlaw-2853	330	2	victor fleischer	PERSON
taxlaw-2853	330	3	26 va	GPE
taxlaw-2853	331	1	1031	DATE
taxlaw-2853	331	2	1061	CARDINAL
taxlaw-2853	331	3	2007	DATE
taxlaw-2853	331	4	19	CARDINAL
taxlaw-2853	331	5	280-96	CARDINAL
taxlaw-2853	332	1	98	CARDINAL
taxlaw-2853	333	1	99	CARDINAL
taxlaw-2853	334	1	100	CARDINAL
taxlaw-2853	334	2	ken devos	PERSON
taxlaw-2853	334	3	australian	NORP
taxlaw-2853	334	4	20	CARDINAL
taxlaw-2853	335	1	j. tax law &	ORG
taxlaw-2853	335	2	169	CARDINAL
taxlaw-2853	335	3	2014	DATE
taxlaw-2853	336	1	101	CARDINAL
taxlaw-2853	337	1	irs	ORG
taxlaw-2853	339	1	102	CARDINAL
taxlaw-2853	339	2	irs	ORG
taxlaw-2853	339	3	(nov. 3, 2015	DATE
taxlaw-2853	339	4	103	CARDINAL
taxlaw-2853	342	1	2017	CARDINAL
taxlaw-2853	342	2	233	CARDINAL
taxlaw-2853	344	1	tax morale &	ORG
taxlaw-2853	354	1	marjorie kornhauser	PERSON
taxlaw-2853	354	2	irs	ORG
taxlaw-2853	356	1	104 tanina rostain & milton c. regan, jr.	ORG
taxlaw-2853	356	2	2014	DATE
taxlaw-2853	357	1	105	CARDINAL
taxlaw-2853	357	2	peter c. canellos	PERSON
taxlaw-2853	357	3	54	CARDINAL
taxlaw-2853	357	4	smu	ORG
taxlaw-2853	357	5	l. rev	PERSON
taxlaw-2853	357	6	47	CARDINAL
taxlaw-2853	357	7	55-57 (	PERCENT
taxlaw-2853	357	8	rostain & regan	ORG
taxlaw-2853	357	9	104	CARDINAL
taxlaw-2853	357	10	63-72	DATE
taxlaw-2853	357	11	106	CARDINAL
taxlaw-2853	358	1	linda m. beale	PERSON
taxlaw-2853	358	2	25	CARDINAL
taxlaw-2853	359	1	583	CARDINAL
taxlaw-2853	359	2	595-99 (	PERCENT
taxlaw-2853	359	3	2006	DATE
taxlaw-2853	360	1	107	CARDINAL
taxlaw-2853	360	2	marjorie e. kornhauser	PERSON
taxlaw-2853	360	3	irs	ORG
taxlaw-2853	360	4	8	CARDINAL
taxlaw-2853	360	5	fla	GPE
taxlaw-2853	361	1	599	CARDINAL
taxlaw-2853	361	2	607	CARDINAL
taxlaw-2853	362	1	108	CARDINAL
taxlaw-2853	363	1	612-13	CARDINAL
taxlaw-2853	363	2	234	CARDINAL
taxlaw-2853	374	1	u.s.	GPE
taxlaw-2853	375	1	109	CARDINAL
taxlaw-2853	375	2	614	CARDINAL
taxlaw-2853	376	1	110	CARDINAL
taxlaw-2853	376	2	irs	ORG
taxlaw-2853	376	3	1	CARDINAL
taxlaw-2853	376	4	111	CARDINAL
taxlaw-2853	376	5	supra	PERSON
taxlaw-2853	376	6	107	CARDINAL
taxlaw-2853	376	7	614	CARDINAL
taxlaw-2853	377	1	112	CARDINAL
taxlaw-2853	378	1	615	CARDINAL
taxlaw-2853	379	1	113	CARDINAL
taxlaw-2853	382	1	114	CARDINAL
taxlaw-2853	382	2	nta	ORG
taxlaw-2853	382	3	2014	DATE
taxlaw-2853	382	4	93	CARDINAL
taxlaw-2853	383	1	2017	CARDINAL
taxlaw-2853	383	2	235	CARDINAL
taxlaw-2853	389	1	rostain	PERSON
taxlaw-2853	389	2	121	CARDINAL
taxlaw-2853	391	1	115	CARDINAL
taxlaw-2853	391	2	irs	ORG
taxlaw-2853	391	3	spring	DATE
taxlaw-2853	391	4	2017	DATE
taxlaw-2853	392	1	david van den berg	PERSON
taxlaw-2853	392	2	irs	ORG
taxlaw-2853	392	3	next spring	DATE
taxlaw-2853	392	4	2016	CARDINAL
taxlaw-2853	392	5	today	DATE
taxlaw-2853	392	6	187	CARDINAL
taxlaw-2853	392	7	sept. 27	DATE
taxlaw-2853	392	8	2016	DATE
taxlaw-2853	394	1	irs	ORG
taxlaw-2853	395	1	congress 2017	ORG
taxlaw-2853	395	2	85	DATE
taxlaw-2853	396	1	116	CARDINAL
taxlaw-2853	396	2	aba	PERSON
taxlaw-2853	396	3	april 2002	DATE
taxlaw-2853	396	4	deborah rhode	PERSON
taxlaw-2853	396	5	2000	DATE
taxlaw-2853	397	1	117	CARDINAL
taxlaw-2853	397	2	sheldon pollack	PERSON
taxlaw-2853	397	3	105	CARDINAL
taxlaw-2853	397	4	201	CARDINAL
taxlaw-2853	397	5	oct. 11, 2004	DATE
taxlaw-2853	397	6	anthony c. infanti	PERSON
taxlaw-2853	397	7	22	CARDINAL
taxlaw-2853	398	1	589	CARDINAL
taxlaw-2853	398	2	2003	DATE
taxlaw-2853	398	3	dzienkowski & peroni	ORG
taxlaw-2853	398	4	92	CARDINAL
taxlaw-2853	399	1	118	CARDINAL
taxlaw-2853	399	2	104	CARDINAL
taxlaw-2853	399	3	6	CARDINAL
taxlaw-2853	399	4	119	CARDINAL
taxlaw-2853	399	5	adam davidson et al.	PERSON
taxlaw-2853	400	1	n.y. times	ORG
taxlaw-2853	400	2	apr. 3, 2012	DATE
taxlaw-2853	401	1	120	CARDINAL
taxlaw-2853	401	2	rostain & regan	ORG
taxlaw-2853	401	3	104	CARDINAL
taxlaw-2853	401	4	6-7	DATE
taxlaw-2853	401	5	121	CARDINAL
taxlaw-2853	401	6	tanina rostain	PERSON
taxlaw-2853	401	7	23	CARDINAL
taxlaw-2853	401	8	yale j.	PERSON
taxlaw-2853	401	9	reg	CARDINAL
taxlaw-2853	402	1	77	DATE
taxlaw-2853	402	2	89	DATE
taxlaw-2853	402	3	2006	DATE
taxlaw-2853	403	1	122	CARDINAL
taxlaw-2853	403	2	rostain & regan	ORG
taxlaw-2853	403	3	104	CARDINAL
taxlaw-2853	403	4	7	CARDINAL
taxlaw-2853	403	5	123	CARDINAL
taxlaw-2853	403	6	dzienkowski & peroni	ORG
taxlaw-2853	403	7	92	CARDINAL
taxlaw-2853	403	8	2738	CARDINAL
taxlaw-2853	404	1	236	CARDINAL
taxlaw-2853	404	2	columbia	ORG
taxlaw-2853	407	1	230	CARDINAL
taxlaw-2853	419	1	2.	CARDINAL
taxlaw-2853	419	2	one	CARDINAL
taxlaw-2853	420	1	124	CARDINAL
taxlaw-2853	420	2	irc §§6694	ORG
taxlaw-2853	420	3	6700,	DATE
taxlaw-2853	420	4	6701	DATE
taxlaw-2853	420	5	6707a	DATE
taxlaw-2853	421	1	125	CARDINAL
taxlaw-2853	421	2	6694	DATE
taxlaw-2853	421	3	treasury	ORG
taxlaw-2853	422	1	230	CARDINAL
taxlaw-2853	422	2	10.34	CARDINAL
taxlaw-2853	423	1	126	CARDINAL
taxlaw-2853	423	2	19	CARDINAL
taxlaw-2853	423	3	297	CARDINAL
taxlaw-2853	423	4	2017	CARDINAL
taxlaw-2853	423	5	237	CARDINAL
taxlaw-2853	424	1	brevity.128 i.	ORG
taxlaw-2853	426	1	[clients].”131 ii	PERSON
taxlaw-2853	433	1	127	CARDINAL
taxlaw-2853	433	2	geoffrey c. hazard, jr. et al.	PERSON
taxlaw-2853	433	3	4th	ORDINAL
taxlaw-2853	433	4	2016	DATE
taxlaw-2853	433	5	david luban ed	PERSON
taxlaw-2853	433	6	1983	DATE
taxlaw-2853	433	7	deborah l. rhode	PERSON
taxlaw-2853	433	8	2000	DATE
taxlaw-2853	433	9	thomas l. shaffer & robert f. cochran	PERSON
taxlaw-2853	433	10	jr.	PERSON
taxlaw-2853	433	11	2d	DATE
taxlaw-2853	433	12	2009	DATE
taxlaw-2853	433	13	william h. simon	PERSON
taxlaw-2853	433	14	1998	DATE
taxlaw-2853	433	15	w. bradley wendel	PERSON
taxlaw-2853	433	16	2010	DATE
taxlaw-2853	433	17	robert w. gordon	PERSON
taxlaw-2853	433	18	68	CARDINAL
taxlaw-2853	433	19	l. rev	PERSON
taxlaw-2853	433	20	1	CARDINAL
taxlaw-2853	433	21	26-30 (	PERCENT
taxlaw-2853	433	22	david luban	PERSON
taxlaw-2853	433	23	stephen pepper	PERSON
taxlaw-2853	433	24	11 am	TIME
taxlaw-2853	434	1	b.	PERSON
taxlaw-2853	435	1	j. 637	PERSON
taxlaw-2853	435	2	1986	DATE
taxlaw-2853	435	3	thomas d. morgan	PERSON
taxlaw-2853	435	4	42	CARDINAL
taxlaw-2853	435	5	fla	GPE
taxlaw-2853	436	1	l. rev	PERSON
taxlaw-2853	437	1	439	CARDINAL
taxlaw-2853	437	2	1990	DATE
taxlaw-2853	438	1	daniel t. ostas	PERSON
taxlaw-2853	438	2	46	CARDINAL
taxlaw-2853	440	1	l.j	PERSON
taxlaw-2853	440	2	487	CARDINAL
taxlaw-2853	440	3	488	CARDINAL
taxlaw-2853	440	4	2009);pepper	CARDINAL
taxlaw-2853	440	5	65	CARDINAL
taxlaw-2853	440	6	stephen l. pepper	PERSON
taxlaw-2853	440	7	11	CARDINAL
taxlaw-2853	441	1	b.	PERSON
taxlaw-2853	443	1	j. 613	PERSON
taxlaw-2853	443	2	1986	DATE
taxlaw-2853	444	1	gerald j. postema	PERSON
taxlaw-2853	444	2	55	CARDINAL
taxlaw-2853	445	1	l. rev	PERSON
taxlaw-2853	445	2	63	DATE
taxlaw-2853	445	3	73	CARDINAL
taxlaw-2853	445	4	1980	DATE
taxlaw-2853	445	5	deborah l. rhode	PERSON
taxlaw-2853	445	6	37	CARDINAL
taxlaw-2853	446	1	l. rev	PERSON
taxlaw-2853	446	2	589	CARDINAL
taxlaw-2853	446	3	1985	DATE
taxlaw-2853	446	4	murray l. schwartz	PERSON
taxlaw-2853	446	5	66	CARDINAL
taxlaw-2853	447	1	l. rev	PERSON
taxlaw-2853	448	1	669	CARDINAL
taxlaw-2853	448	2	1978	DATE
taxlaw-2853	449	1	william h. simon	PERSON
taxlaw-2853	449	2	1978	DATE
taxlaw-2853	450	1	l. rev	PERSON
taxlaw-2853	450	2	29	CARDINAL
taxlaw-2853	450	3	william h. simon	PERSON
taxlaw-2853	450	4	101	CARDINAL
taxlaw-2853	451	1	l. rev	PERSON
taxlaw-2853	451	2	1083	CARDINAL
taxlaw-2853	451	3	1988	DATE
taxlaw-2853	452	1	simon	PERSON
taxlaw-2853	452	2	richard wasserstrom	PERSON
taxlaw-2853	452	3	5	CARDINAL
taxlaw-2853	454	1	1 (1975	DATE
taxlaw-2853	455	1	w. bradley wendel	PERSON
taxlaw-2853	455	2	104	CARDINAL
taxlaw-2853	456	1	l. rev	PERSON
taxlaw-2853	456	2	363	CARDINAL
taxlaw-2853	456	3	2004	DATE
taxlaw-2853	456	4	margaret ann wilkinson et al	PERSON
taxlaw-2853	456	5	28	CARDINAL
taxlaw-2853	457	1	u. chi	PERSON
taxlaw-2853	458	1	l.j	PERSON
taxlaw-2853	458	2	373	CARDINAL
taxlaw-2853	459	1	128	CARDINAL
taxlaw-2853	459	2	19	CARDINAL
taxlaw-2853	459	3	280-96	CARDINAL
taxlaw-2853	460	1	129	CARDINAL
taxlaw-2853	460	2	19	CARDINAL
taxlaw-2853	460	3	282	CARDINAL
taxlaw-2853	460	4	shaffer & cochran	ORG
taxlaw-2853	460	5	supra	PERSON
taxlaw-2853	460	6	127	CARDINAL
taxlaw-2853	461	1	127	CARDINAL
taxlaw-2853	462	1	130	CARDINAL
taxlaw-2853	462	2	39	CARDINAL
taxlaw-2853	462	3	1241	CARDINAL
taxlaw-2853	462	4	127	CARDINAL
taxlaw-2853	462	5	626	CARDINAL
taxlaw-2853	462	6	schwartz	GPE
taxlaw-2853	462	7	127	CARDINAL
taxlaw-2853	463	1	131	CARDINAL
taxlaw-2853	463	2	19	CARDINAL
taxlaw-2853	463	3	282	CARDINAL
taxlaw-2853	463	4	132	CARDINAL
taxlaw-2853	463	5	shaffer & cochran	ORG
taxlaw-2853	463	6	supra	PERSON
taxlaw-2853	463	7	127	CARDINAL
taxlaw-2853	463	8	3	CARDINAL
taxlaw-2853	463	9	30	CARDINAL
taxlaw-2853	463	10	supra	PERSON
taxlaw-2853	463	11	127	CARDINAL
taxlaw-2853	463	12	118	CARDINAL
taxlaw-2853	464	1	238	CARDINAL
taxlaw-2853	464	2	columbia	ORG
taxlaw-2853	467	1	134	CARDINAL
taxlaw-2853	470	1	230	CARDINAL
taxlaw-2853	472	1	”138	PERSON
taxlaw-2853	474	1	139	CARDINAL
taxlaw-2853	476	1	third	ORDINAL
taxlaw-2853	476	2	133	CARDINAL
taxlaw-2853	476	3	19	CARDINAL
taxlaw-2853	476	4	286	CARDINAL
taxlaw-2853	477	1	134	CARDINAL
taxlaw-2853	477	2	127	CARDINAL
taxlaw-2853	477	3	516	CARDINAL
taxlaw-2853	477	4	simon	PERSON
taxlaw-2853	477	5	127	CARDINAL
taxlaw-2853	477	6	1090	CARDINAL
taxlaw-2853	477	7	1096	CARDINAL
taxlaw-2853	478	1	135	CARDINAL
taxlaw-2853	478	2	19	CARDINAL
taxlaw-2853	478	3	289	CARDINAL
taxlaw-2853	478	4	127	CARDINAL
taxlaw-2853	478	5	396	CARDINAL
taxlaw-2853	478	6	supra	PERSON
taxlaw-2853	478	7	106	CARDINAL
taxlaw-2853	478	8	593	CARDINAL
taxlaw-2853	479	1	136	CARDINAL
taxlaw-2853	479	2	127	CARDINAL
taxlaw-2853	479	3	366	CARDINAL
taxlaw-2853	480	1	137	CARDINAL
taxlaw-2853	481	1	382-85	CARDINAL
taxlaw-2853	481	2	138	CARDINAL
taxlaw-2853	481	3	19	CARDINAL
taxlaw-2853	481	4	291	CARDINAL
taxlaw-2853	481	5	supra	PERSON
taxlaw-2853	481	6	127	CARDINAL
taxlaw-2853	482	1	139	CARDINAL
taxlaw-2853	483	1	292	CARDINAL
taxlaw-2853	483	2	michael c. durst	PERSON
taxlaw-2853	483	3	39	CARDINAL
taxlaw-2853	483	4	fla	GPE
taxlaw-2853	484	1	l. rev	PERSON
taxlaw-2853	484	2	1027	CARDINAL
taxlaw-2853	484	3	1059-64	DATE
taxlaw-2853	484	4	1987	DATE
taxlaw-2853	485	1	140	CARDINAL
taxlaw-2853	485	2	19	CARDINAL
taxlaw-2853	485	3	293	CARDINAL
taxlaw-2853	485	4	127	CARDINAL
taxlaw-2853	485	5	wilkinson, supra note 127	ORG
taxlaw-2853	485	6	376	CARDINAL
taxlaw-2853	485	7	shaffer & cochran	ORG
taxlaw-2853	485	8	supra	PERSON
taxlaw-2853	485	9	127	CARDINAL
taxlaw-2853	485	10	46-50	CARDINAL
taxlaw-2853	485	11	2017	CARDINAL
taxlaw-2853	485	12	239	CARDINAL
taxlaw-2853	488	1	vi	PERSON
taxlaw-2853	498	1	141	CARDINAL
taxlaw-2853	498	2	19	CARDINAL
taxlaw-2853	498	3	293	CARDINAL
taxlaw-2853	499	1	142	CARDINAL
taxlaw-2853	500	1	293-94	CARDINAL
taxlaw-2853	501	1	143	CARDINAL
taxlaw-2853	501	2	39	CARDINAL
taxlaw-2853	501	3	1244-45	DATE
taxlaw-2853	501	4	1254	DATE
taxlaw-2853	502	1	144	CARDINAL
taxlaw-2853	502	2	19	CARDINAL
taxlaw-2853	502	3	295	CARDINAL
taxlaw-2853	502	4	145	CARDINAL
taxlaw-2853	503	1	296	CARDINAL
taxlaw-2853	504	1	146	CARDINAL
taxlaw-2853	504	2	shaffer & cochran	ORG
taxlaw-2853	504	3	supra	PERSON
taxlaw-2853	504	4	127	CARDINAL
taxlaw-2853	504	5	44	DATE
taxlaw-2853	504	6	76	DATE
taxlaw-2853	505	1	240	CARDINAL
taxlaw-2853	514	1	147	CARDINAL
taxlaw-2853	514	2	thomas j. purcell iii	PERSON
taxlaw-2853	514	3	first	ORDINAL
taxlaw-2853	514	4	nov. 1, 2013	DATE
taxlaw-2853	515	1	148	CARDINAL
taxlaw-2853	515	2	17	CARDINAL
taxlaw-2853	516	1	six	CARDINAL
taxlaw-2853	517	1	first	ORDINAL
taxlaw-2853	520	1	heather m. field	PERSON
taxlaw-2853	520	2	9	CARDINAL
taxlaw-2853	520	3	pitt	PERSON
taxlaw-2853	521	1	43	DATE
taxlaw-2853	521	2	2012	DATE
taxlaw-2853	523	1	150	CARDINAL
taxlaw-2853	523	2	carnegie	ORG
taxlaw-2853	523	3	2	CARDINAL
taxlaw-2853	523	4	135	CARDINAL
taxlaw-2853	525	1	151	CARDINAL
taxlaw-2853	525	2	iv.b.2.b	PERSON
taxlaw-2853	526	1	152	CARDINAL
taxlaw-2853	526	2	17	CARDINAL
taxlaw-2853	527	1	2017	CARDINAL
taxlaw-2853	527	2	241	CARDINAL
taxlaw-2853	530	1	first	ORDINAL
taxlaw-2853	531	1	second	ORDINAL
taxlaw-2853	534	1	1	CARDINAL
taxlaw-2853	535	1	first	ORDINAL
taxlaw-2853	537	1	1.	CARDINAL
taxlaw-2853	538	1	153	CARDINAL
taxlaw-2853	538	2	neil hamilton & verna monson	ORG
taxlaw-2853	538	3	9	CARDINAL
taxlaw-2853	538	4	thomas l.j	PERSON
taxlaw-2853	538	5	325	CARDINAL
taxlaw-2853	538	6	350	CARDINAL
taxlaw-2853	539	1	242	CARDINAL
taxlaw-2853	539	2	columbia	ORG
taxlaw-2853	542	1	2.	CARDINAL
taxlaw-2853	543	1	3.	CARDINAL
taxlaw-2853	545	1	4.	CARDINAL
taxlaw-2853	546	1	5	CARDINAL
taxlaw-2853	546	2	first	ORDINAL
taxlaw-2853	547	1	7	CARDINAL
taxlaw-2853	549	1	8.	CARDINAL
taxlaw-2853	551	1	9	CARDINAL
taxlaw-2853	553	1	10	CARDINAL
taxlaw-2853	556	1	154	CARDINAL
taxlaw-2853	557	1	daniel kahneman	PERSON
taxlaw-2853	557	2	2011	DATE
taxlaw-2853	558	1	155	CARDINAL
taxlaw-2853	560	1	156	CARDINAL
taxlaw-2853	560	2	rex l. marshall et al.	PERSON
taxlaw-2853	560	3	western australian	NORP
taxlaw-2853	560	4	17	CARDINAL
taxlaw-2853	560	5	j.	PERSON
taxlaw-2853	561	1	1265	CARDINAL
taxlaw-2853	561	2	1272	CARDINAL
taxlaw-2853	561	3	1998	DATE
taxlaw-2853	561	4	5.17	CARDINAL
taxlaw-2853	561	5	7	CARDINAL
taxlaw-2853	562	1	157	CARDINAL
taxlaw-2853	562	2	u.s.	GPE
taxlaw-2853	562	3	indian	NORP
taxlaw-2853	562	4	http://ssrn.com/abstract=1908959	DATE
taxlaw-2853	562	5	1986	DATE
taxlaw-2853	562	6	10(a	CARDINAL
taxlaw-2853	562	7	10(b	CARDINAL
taxlaw-2853	563	1	158	CARDINAL
taxlaw-2853	563	2	155	CARDINAL
taxlaw-2853	563	3	irs	ORG
taxlaw-2853	563	4	155	CARDINAL
taxlaw-2853	563	5	12(a	CARDINAL
taxlaw-2853	563	6	14	CARDINAL
taxlaw-2853	563	7	supra	PERSON
taxlaw-2853	563	8	98	CARDINAL
taxlaw-2853	563	9	10(a	CARDINAL
taxlaw-2853	564	1	159	CARDINAL
taxlaw-2853	569	1	2017	CARDINAL
taxlaw-2853	569	2	243	CARDINAL
taxlaw-2853	592	1	230	CARDINAL
taxlaw-2853	599	1	nathan fox	PERSON
taxlaw-2853	599	2	several years ago	DATE
taxlaw-2853	600	1	160	CARDINAL
taxlaw-2853	600	2	19	CARDINAL
taxlaw-2853	601	1	first	ORDINAL
taxlaw-2853	603	1	one	CARDINAL
taxlaw-2853	606	1	161	CARDINAL
taxlaw-2853	606	2	244	CARDINAL
taxlaw-2853	606	3	columbia	ORG
taxlaw-2853	607	1	2	CARDINAL
taxlaw-2853	607	2	i.	PERSON
taxlaw-2853	607	3	6	CARDINAL
taxlaw-2853	608	1	two	CARDINAL
taxlaw-2853	609	1	first	ORDINAL
taxlaw-2853	610	1	second	ORDINAL
taxlaw-2853	620	1	162	CARDINAL
taxlaw-2853	620	2	9	MONEY
taxlaw-2853	626	1	163	CARDINAL
taxlaw-2853	626	2	24 hours	TIME
taxlaw-2853	628	1	164	CARDINAL
taxlaw-2853	628	2	one	CARDINAL
taxlaw-2853	628	3	ten	CARDINAL
taxlaw-2853	630	1	2017	CARDINAL
taxlaw-2853	630	2	245	CARDINAL
taxlaw-2853	631	1	one hour	TIME
taxlaw-2853	635	1	first	ORDINAL
taxlaw-2853	636	1	second	ORDINAL
taxlaw-2853	642	1	third	ORDINAL
taxlaw-2853	642	2	”172	CARDINAL
taxlaw-2853	643	1	165	CARDINAL
taxlaw-2853	644	1	10	CARDINAL
taxlaw-2853	644	2	266	CARDINAL
taxlaw-2853	645	1	166	CARDINAL
taxlaw-2853	645	2	4	CARDINAL
taxlaw-2853	645	3	1	CARDINAL
taxlaw-2853	645	4	10	CARDINAL
taxlaw-2853	645	5	263	CARDINAL
taxlaw-2853	645	6	hamilton	PERSON
taxlaw-2853	645	7	4	CARDINAL
taxlaw-2853	645	8	203-04	MONEY
taxlaw-2853	645	9	neil w. hamilton	PERSON
taxlaw-2853	645	10	the carnegie foundation’s	ORG
taxlaw-2853	645	11	five	CARDINAL
taxlaw-2853	645	12	45	CARDINAL
taxlaw-2853	645	13	creighton l. rev	PERSON
taxlaw-2853	645	14	763	CARDINAL
taxlaw-2853	645	15	783-85	CARDINAL
taxlaw-2853	645	16	2012	DATE
taxlaw-2853	646	1	167	CARDINAL
taxlaw-2853	646	2	10	CARDINAL
taxlaw-2853	646	3	266-67	CARDINAL
taxlaw-2853	646	4	hamilton & monson	ORG
taxlaw-2853	646	5	151	CARDINAL
taxlaw-2853	646	6	350	CARDINAL
taxlaw-2853	646	7	168	CARDINAL
taxlaw-2853	647	1	169	CARDINAL
taxlaw-2853	647	2	michael hunter schwartz	PERSON
taxlaw-2853	647	3	67-72	DATE
taxlaw-2853	647	4	69	DATE
taxlaw-2853	647	5	deborah maranville et al	PERSON
taxlaw-2853	648	1	2015	CARDINAL
taxlaw-2853	648	2	michael hunter schwartz	PERSON
taxlaw-2853	648	3	2009	DATE
taxlaw-2853	649	1	170	CARDINAL
taxlaw-2853	650	1	hamilton	PERSON
taxlaw-2853	650	2	4	CARDINAL
taxlaw-2853	650	3	203-04	MONEY
taxlaw-2853	651	1	172	CARDINAL
taxlaw-2853	652	1	246	CARDINAL
taxlaw-2853	655	1	one	CARDINAL
taxlaw-2853	656	1	3	CARDINAL
taxlaw-2853	658	1	1	CARDINAL
taxlaw-2853	658	2	2	CARDINAL
taxlaw-2853	658	3	3-6	CARDINAL
taxlaw-2853	658	4	7	CARDINAL
taxlaw-2853	662	1	i.	PERSON
taxlaw-2853	662	2	1	CARDINAL
taxlaw-2853	662	3	2	CARDINAL
taxlaw-2853	663	1	174	CARDINAL
taxlaw-2853	666	1	173	CARDINAL
taxlaw-2853	667	1	174	CARDINAL
taxlaw-2853	669	1	175	CARDINAL
taxlaw-2853	673	1	iv.c.2.a	CARDINAL
taxlaw-2853	674	1	176	CARDINAL
taxlaw-2853	675	1	heather m. field	PERSON
taxlaw-2853	675	2	134	CARDINAL
taxlaw-2853	675	3	1299	CARDINAL
taxlaw-2853	675	4	mar. 5, 2012	DATE
taxlaw-2853	676	1	2017	CARDINAL
taxlaw-2853	676	2	247	CARDINAL
taxlaw-2853	680	1	3	CARDINAL
taxlaw-2853	680	2	6	CARDINAL
taxlaw-2853	683	1	revenue”177	NORP
taxlaw-2853	684	1	adversary;179 (ii	PRODUCT
taxlaw-2853	684	2	u.s.	GPE
taxlaw-2853	684	3	181	CARDINAL
taxlaw-2853	686	1	3	CARDINAL
taxlaw-2853	686	2	5	CARDINAL
taxlaw-2853	686	3	177	CARDINAL
taxlaw-2853	686	4	supra	PERSON
taxlaw-2853	686	5	139	CARDINAL
taxlaw-2853	686	6	1047-48	DATE
taxlaw-2853	687	1	178	CARDINAL
taxlaw-2853	687	2	linda galler	PERSON
taxlaw-2853	687	3	16	CARDINAL
taxlaw-2853	687	4	681	CARDINAL
taxlaw-2853	687	5	688	CARDINAL
taxlaw-2853	687	6	693	CARDINAL
taxlaw-2853	687	7	1997	DATE
taxlaw-2853	687	8	beale	GPE
taxlaw-2853	687	9	supra	PERSON
taxlaw-2853	687	10	104	CARDINAL
taxlaw-2853	687	11	639	CARDINAL
taxlaw-2853	688	1	179	CARDINAL
taxlaw-2853	688	2	37	CARDINAL
taxlaw-2853	688	3	1243	DATE
taxlaw-2853	688	4	william simon	PERSON
taxlaw-2853	688	5	180	CARDINAL
taxlaw-2853	688	6	181	CARDINAL
taxlaw-2853	688	7	dzienkowski & peroni	ORG
taxlaw-2853	688	8	92	CARDINAL
taxlaw-2853	688	9	2722-23 182	QUANTITY
taxlaw-2853	688	10	william h. simon	PERSON
taxlaw-2853	688	11	75	CARDINAL
taxlaw-2853	688	12	fordham l. rev	PERSON
taxlaw-2853	688	13	1453	CARDINAL
taxlaw-2853	688	14	2007	DATE
taxlaw-2853	689	1	183	CARDINAL
taxlaw-2853	689	2	camilla e. watson	PERSON
taxlaw-2853	689	3	47	CARDINAL
taxlaw-2853	689	4	kan	ORG
taxlaw-2853	690	1	l. rev	PERSON
taxlaw-2853	690	2	847	CARDINAL
taxlaw-2853	690	3	850	CARDINAL
taxlaw-2853	690	4	1999	DATE
taxlaw-2853	691	1	184	CARDINAL
taxlaw-2853	691	2	d.	NORP
taxlaw-2853	691	3	david j. moraine	PERSON
taxlaw-2853	691	4	63	CARDINAL
taxlaw-2853	692	1	169	CARDINAL
taxlaw-2853	692	2	2009	DATE
taxlaw-2853	693	1	185	CARDINAL
taxlaw-2853	693	2	3	CARDINAL
taxlaw-2853	696	1	248	CARDINAL
taxlaw-2853	696	2	4	CARDINAL
taxlaw-2853	696	3	6	CARDINAL
taxlaw-2853	703	1	7	CARDINAL
taxlaw-2853	705	1	7	CARDINAL
taxlaw-2853	705	2	8	CARDINAL
taxlaw-2853	705	3	9	CARDINAL
taxlaw-2853	705	4	10	CARDINAL
taxlaw-2853	707	1	186	CARDINAL
taxlaw-2853	708	1	j. david mason &	ORG
taxlaw-2853	708	2	linda garrett levy	PERSON
taxlaw-2853	708	3	13	CARDINAL
taxlaw-2853	709	1	123	CARDINAL
taxlaw-2853	709	2	2001	DATE
taxlaw-2853	710	1	187	CARDINAL
taxlaw-2853	710	2	irs	ORG
taxlaw-2853	710	3	157	CARDINAL
taxlaw-2853	710	4	10(a	CARDINAL
taxlaw-2853	710	5	1-6	CARDINAL
taxlaw-2853	711	1	188	CARDINAL
taxlaw-2853	711	2	230	CARDINAL
taxlaw-2853	712	1	189	CARDINAL
taxlaw-2853	713	1	190	CARDINAL
taxlaw-2853	713	2	iv.b.3.b	ORG
taxlaw-2853	713	3	191	CARDINAL
taxlaw-2853	713	4	iii.b.1.a	PERSON
taxlaw-2853	713	5	192	CARDINAL
taxlaw-2853	713	6	iii.b.1.c	ORG
taxlaw-2853	713	7	2017	CARDINAL
taxlaw-2853	713	8	249	CARDINAL
taxlaw-2853	725	1	2	CARDINAL
taxlaw-2853	727	1	second	ORDINAL
taxlaw-2853	728	1	1	CARDINAL
taxlaw-2853	728	2	two	CARDINAL
taxlaw-2853	729	1	first	ORDINAL
taxlaw-2853	730	1	second	ORDINAL
taxlaw-2853	731	1	one hour	TIME
taxlaw-2853	731	2	first	ORDINAL
taxlaw-2853	732	1	two	CARDINAL
taxlaw-2853	732	2	2hour	CARDINAL
taxlaw-2853	733	1	1	CARDINAL
taxlaw-2853	733	2	193	CARDINAL
taxlaw-2853	736	1	iv.c.2.a	CARDINAL
taxlaw-2853	739	1	194	CARDINAL
taxlaw-2853	739	2	iv.b.2.b	PERSON
taxlaw-2853	741	1	second	ORDINAL
taxlaw-2853	742	1	250	CARDINAL
taxlaw-2853	742	2	columbia	ORG
taxlaw-2853	742	3	2	CARDINAL
taxlaw-2853	742	4	1	CARDINAL
taxlaw-2853	743	1	second	ORDINAL
taxlaw-2853	743	2	two	CARDINAL
taxlaw-2853	745	1	2	CARDINAL
taxlaw-2853	752	1	195	CARDINAL
taxlaw-2853	758	1	195	CARDINAL
taxlaw-2853	758	2	american	NORP
taxlaw-2853	758	3	john gamino	PERSON
taxlaw-2853	759	1	2009	DATE
taxlaw-2853	760	1	196	CARDINAL
taxlaw-2853	761	1	251	CARDINAL
taxlaw-2853	765	1	one	CARDINAL
taxlaw-2853	770	1	first	ORDINAL
taxlaw-2853	770	2	2l	CARDINAL
taxlaw-2853	770	3	3l	CARDINAL
taxlaw-2853	771	1	second	ORDINAL
taxlaw-2853	772	1	third	ORDINAL
taxlaw-2853	773	1	first	ORDINAL
taxlaw-2853	773	2	first	ORDINAL
taxlaw-2853	773	3	197	CARDINAL
taxlaw-2853	775	1	hamilton	PERSON
taxlaw-2853	775	2	4	CARDINAL
taxlaw-2853	775	3	54	DATE
taxlaw-2853	775	4	178	CARDINAL
taxlaw-2853	776	1	199	CARDINAL
taxlaw-2853	776	2	marjorie m. shultz & sheldon zedeck	ORG
taxlaw-2853	776	3	36	CARDINAL
taxlaw-2853	777	1	620	CARDINAL
taxlaw-2853	777	2	2011	DATE
taxlaw-2853	778	1	252	CARDINAL
taxlaw-2853	780	1	fourth	ORDINAL
taxlaw-2853	792	1	some 200	CARDINAL
taxlaw-2853	793	1	201	CARDINAL
taxlaw-2853	793	2	127	CARDINAL
taxlaw-2853	793	3	46	DATE
taxlaw-2853	794	1	202	CARDINAL
taxlaw-2853	794	2	10	CARDINAL
taxlaw-2853	794	3	268	CARDINAL
taxlaw-2853	794	4	thomas lickona	PERSON
taxlaw-2853	794	5	57-58 (	PERCENT
taxlaw-2853	794	6	1991	DATE
taxlaw-2853	795	1	203	CARDINAL
taxlaw-2853	795	2	supra	PERSON
taxlaw-2853	795	3	45	CARDINAL
taxlaw-2853	795	4	1157-42	DATE
taxlaw-2853	795	5	204	CARDINAL
taxlaw-2853	795	6	mike hammersley	PERSON
taxlaw-2853	796	1	tanina rostain	ORG
taxlaw-2853	796	2	108	CARDINAL
taxlaw-2853	797	1	2017	CARDINAL
taxlaw-2853	797	2	253	CARDINAL
taxlaw-2853	817	1	205	CARDINAL
taxlaw-2853	818	1	10	CARDINAL
taxlaw-2853	818	2	266-67	CARDINAL
taxlaw-2853	818	3	206	CARDINAL
taxlaw-2853	818	4	19	CARDINAL
taxlaw-2853	818	5	297-99	CARDINAL
taxlaw-2853	819	1	254	CARDINAL
taxlaw-2853	824	1	a period of years	DATE
taxlaw-2853	827	1	appendix a.	PERSON
taxlaw-2853	828	1	first	ORDINAL
taxlaw-2853	829	1	207	CARDINAL
taxlaw-2853	832	1	first	ORDINAL
taxlaw-2853	833	1	208	CARDINAL
taxlaw-2853	837	1	209	CARDINAL
taxlaw-2853	838	1	310	CARDINAL
taxlaw-2853	839	1	210	CARDINAL
taxlaw-2853	840	1	310	CARDINAL
taxlaw-2853	840	2	211	CARDINAL
taxlaw-2853	840	3	supra	PERSON
taxlaw-2853	840	4	45	CARDINAL
taxlaw-2853	840	5	1156-57	DATE
taxlaw-2853	840	6	2017	CARDINAL
taxlaw-2853	840	7	255	CARDINAL
taxlaw-2853	840	8	213	CARDINAL
taxlaw-2853	840	9	irs	ORG
taxlaw-2853	840	10	journalist);214	PERSON
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taxlaw-2853	852	1	212	CARDINAL
taxlaw-2853	852	2	1158-59	DATE
taxlaw-2853	852	3	213	CARDINAL
taxlaw-2853	852	4	19	CARDINAL
taxlaw-2853	852	5	318	CARDINAL
taxlaw-2853	852	6	frederic g. corneel	PERSON
taxlaw-2853	852	7	second	ORDINAL
taxlaw-2853	852	8	43	CARDINAL
taxlaw-2853	852	9	297	CARDINAL
taxlaw-2853	852	10	1990	DATE
taxlaw-2853	852	11	robbennolt &	ORG
taxlaw-2853	852	12	supra	PERSON
taxlaw-2853	852	13	45	CARDINAL
taxlaw-2853	852	14	1168-71	DATE
taxlaw-2853	852	15	linda k. trevino et al.	PERSON
taxlaw-2853	852	16	32	CARDINAL
taxlaw-2853	852	17	j. mgmt	PERSON
taxlaw-2853	853	1	951	CARDINAL
taxlaw-2853	853	2	967	CARDINAL
taxlaw-2853	853	3	2006	DATE
taxlaw-2853	854	1	214	CARDINAL
taxlaw-2853	854	2	gary klein	PERSON
taxlaw-2853	856	1	rev	PERSON
taxlaw-2853	857	1	sept. 2007	DATE
taxlaw-2853	858	1	215	CARDINAL
taxlaw-2853	858	2	19	CARDINAL
taxlaw-2853	858	3	319-20	MONEY
taxlaw-2853	860	1	216	CARDINAL
taxlaw-2853	861	1	320	CARDINAL
taxlaw-2853	861	2	217	CARDINAL
taxlaw-2853	862	1	321	CARDINAL
taxlaw-2853	863	1	256	CARDINAL
taxlaw-2853	868	1	approximately two full hours	TIME
taxlaw-2853	868	2	one hour	TIME
taxlaw-2853	870	1	two hours	TIME
taxlaw-2853	872	1	an hour or two	TIME
taxlaw-2853	873	1	first	ORDINAL
taxlaw-2853	873	2	second	ORDINAL
taxlaw-2853	873	3	second	ORDINAL
taxlaw-2853	873	4	one day	DATE
taxlaw-2853	879	1	no more than 30	CARDINAL
taxlaw-2853	879	2	10-20	CARDINAL
taxlaw-2853	881	1	only 1/3	CARDINAL
taxlaw-2853	881	2	three	CARDINAL
taxlaw-2853	882	1	at least one	CARDINAL
taxlaw-2853	882	2	three	CARDINAL
taxlaw-2853	882	3	218	CARDINAL
taxlaw-2853	882	4	163	CARDINAL
taxlaw-2853	883	1	2017	CARDINAL
taxlaw-2853	883	2	257	CARDINAL
taxlaw-2853	883	3	1/3	CARDINAL
taxlaw-2853	884	1	second	ORDINAL
taxlaw-2853	885	1	a prior year	DATE
taxlaw-2853	886	1	third	ORDINAL
taxlaw-2853	888	1	fourth	ORDINAL
taxlaw-2853	888	2	3-5	CARDINAL
taxlaw-2853	892	1	1.220	CARDINAL
taxlaw-2853	892	2	3ls	ORDINAL
taxlaw-2853	896	1	one	CARDINAL
taxlaw-2853	899	1	230	CARDINAL
taxlaw-2853	900	1	1	CARDINAL
taxlaw-2853	900	2	1	CARDINAL
taxlaw-2853	902	1	first	ORDINAL
taxlaw-2853	902	2	219	CARDINAL
taxlaw-2853	902	3	2l	CARDINAL
taxlaw-2853	902	4	3l years	DATE
taxlaw-2853	903	1	carnegie	ORG
taxlaw-2853	903	2	2	CARDINAL
taxlaw-2853	903	3	8-9	DATE
taxlaw-2853	903	4	220	CARDINAL
taxlaw-2853	903	5	the first half	DATE
taxlaw-2853	903	6	1	CARDINAL
taxlaw-2853	903	7	1	CARDINAL
taxlaw-2853	905	1	221	CARDINAL
taxlaw-2853	905	2	4	CARDINAL
taxlaw-2853	905	3	323	CARDINAL
taxlaw-2853	906	1	258	CARDINAL
taxlaw-2853	906	2	columbia	ORG
taxlaw-2853	909	1	second	ORDINAL
taxlaw-2853	910	1	1-2 hour	TIME
taxlaw-2853	911	1	1-2 hours	TIME
taxlaw-2853	913	1	e. deepening & enriching professional identity development	ORG
taxlaw-2853	913	2	two hours	TIME
taxlaw-2853	916	1	1	CARDINAL
taxlaw-2853	916	2	first	ORDINAL
taxlaw-2853	918	1	one	CARDINAL
taxlaw-2853	918	2	mike hammersley	PERSON
taxlaw-2853	919	1	2.	CARDINAL
taxlaw-2853	920	1	222	CARDINAL
taxlaw-2853	920	2	127	CARDINAL
taxlaw-2853	920	3	crystal	ORG
taxlaw-2853	920	4	44	CARDINAL
taxlaw-2853	920	5	223	CARDINAL
taxlaw-2853	920	6	george cooper’s	PERSON
taxlaw-2853	920	7	80	CARDINAL
taxlaw-2853	921	1	l. rev	PERSON
taxlaw-2853	921	2	1553	CARDINAL
taxlaw-2853	921	3	1980	DATE
taxlaw-2853	922	1	213	CARDINAL
taxlaw-2853	922	2	durst	ORG
taxlaw-2853	922	3	supra	PERSON
taxlaw-2853	922	4	139	CARDINAL
taxlaw-2853	923	1	224	CARDINAL
taxlaw-2853	923	2	10	CARDINAL
taxlaw-2853	923	3	268	CARDINAL
taxlaw-2853	924	1	225	CARDINAL
taxlaw-2853	924	2	204	CARDINAL
taxlaw-2853	924	3	108	CARDINAL
taxlaw-2853	925	1	one	CARDINAL
taxlaw-2853	925	2	regan	PERSON
taxlaw-2853	926	1	rostain & regan	ORG
taxlaw-2853	926	2	104	CARDINAL
taxlaw-2853	927	1	2017	CARDINAL
taxlaw-2853	927	2	259	CARDINAL
taxlaw-2853	930	1	one	CARDINAL
taxlaw-2853	930	2	two	CARDINAL
taxlaw-2853	931	1	one	CARDINAL
taxlaw-2853	936	1	3	CARDINAL
taxlaw-2853	936	2	learned.227	ORG
taxlaw-2853	940	1	226	CARDINAL
taxlaw-2853	940	2	39	CARDINAL
taxlaw-2853	940	3	1248	CARDINAL
taxlaw-2853	941	1	227	CARDINAL
taxlaw-2853	942	1	4	CARDINAL
taxlaw-2853	942	2	27	CARDINAL
taxlaw-2853	942	3	4	CARDINAL
taxlaw-2853	942	4	226	CARDINAL
taxlaw-2853	943	1	228	CARDINAL
taxlaw-2853	944	1	229	CARDINAL
taxlaw-2853	944	2	4	CARDINAL
taxlaw-2853	944	3	214	CARDINAL
taxlaw-2853	945	1	george cooper’s	PERSON
taxlaw-2853	945	2	today	DATE
taxlaw-2853	946	1	cooper	ORG
taxlaw-2853	946	2	supra	PERSON
taxlaw-2853	946	3	223	CARDINAL
taxlaw-2853	946	4	260	CARDINAL
taxlaw-2853	950	1	4.	CARDINAL
taxlaw-2853	950	2	one	CARDINAL
taxlaw-2853	952	1	1	CARDINAL
taxlaw-2853	952	2	the first half of the semester	DATE
taxlaw-2853	952	3	2	CARDINAL
taxlaw-2853	952	4	the second half of the semester	DATE
taxlaw-2853	953	1	5	CARDINAL
taxlaw-2853	955	1	two	CARDINAL
taxlaw-2853	955	2	first	ORDINAL
taxlaw-2853	955	3	second	ORDINAL
taxlaw-2853	958	1	one	CARDINAL
taxlaw-2853	959	1	233	CARDINAL
taxlaw-2853	960	1	234	CARDINAL
taxlaw-2853	960	2	230	CARDINAL
taxlaw-2853	960	3	4	CARDINAL
taxlaw-2853	960	4	211	CARDINAL
taxlaw-2853	960	5	231	CARDINAL
taxlaw-2853	960	6	thomson	ORG
taxlaw-2853	960	7	4	CARDINAL
taxlaw-2853	960	8	319-20	MONEY
taxlaw-2853	960	9	two	CARDINAL
taxlaw-2853	960	10	4	CARDINAL
taxlaw-2853	960	11	16	DATE
taxlaw-2853	960	12	supra	PERSON
taxlaw-2853	960	13	9	CARDINAL
taxlaw-2853	961	1	232	CARDINAL
taxlaw-2853	962	1	w. hamilton	PERSON
taxlaw-2853	962	2	5	CARDINAL
taxlaw-2853	962	3	thomas l.j 470	PERSON
taxlaw-2853	962	4	2008	DATE
taxlaw-2853	962	5	monson & hamilton	ORG
taxlaw-2853	962	6	supra	PERSON
taxlaw-2853	962	7	4	CARDINAL
taxlaw-2853	963	1	233	CARDINAL
taxlaw-2853	963	2	4	CARDINAL
taxlaw-2853	963	3	211	CARDINAL
taxlaw-2853	964	1	234	CARDINAL
taxlaw-2853	965	1	2017	CARDINAL
taxlaw-2853	965	2	261	CARDINAL
taxlaw-2853	965	3	two	CARDINAL
taxlaw-2853	966	1	be.235	NORP
taxlaw-2853	966	2	lssse	ORG
taxlaw-2853	970	1	first	ORDINAL
taxlaw-2853	973	1	second	ORDINAL
taxlaw-2853	976	1	third	ORDINAL
taxlaw-2853	976	2	235	CARDINAL
taxlaw-2853	976	3	17	CARDINAL
taxlaw-2853	977	1	373	CARDINAL
taxlaw-2853	977	2	388	CARDINAL
taxlaw-2853	978	1	236	CARDINAL
taxlaw-2853	979	1	400-04	CARDINAL
taxlaw-2853	980	1	237	CARDINAL
taxlaw-2853	980	2	david m. schizer	PERSON
taxlaw-2853	980	3	59	CARDINAL
taxlaw-2853	980	4	331	CARDINAL
taxlaw-2853	980	5	370	CARDINAL
taxlaw-2853	980	6	2006	DATE
taxlaw-2853	980	7	richard lavoie	PERSON
taxlaw-2853	980	8	21 va	GPE
taxlaw-2853	981	1	43 (2001	DATE
taxlaw-2853	981	2	richard lavoie	PERSON
taxlaw-2853	982	1	238	CARDINAL
taxlaw-2853	982	2	239	CARDINAL
taxlaw-2853	982	3	10	MONEY
taxlaw-2853	983	1	supra	PERSON
taxlaw-2853	983	2	159	CARDINAL
taxlaw-2853	983	3	262	CARDINAL
taxlaw-2853	990	1	vi	PERSON
taxlaw-2853	994	1	240	CARDINAL
taxlaw-2853	997	1	2017	CARDINAL
taxlaw-2853	997	2	263	CARDINAL
taxlaw-2853	998	1	1	CARDINAL
taxlaw-2853	1004	1	a.	PERSON
taxlaw-2853	1006	1	hours	TIME
taxlaw-2853	1007	1	2	CARDINAL
taxlaw-2853	1013	1	3.	CARDINAL
taxlaw-2853	1014	1	first	ORDINAL
taxlaw-2853	1018	1	4.	CARDINAL
taxlaw-2853	1021	1	241	CARDINAL
taxlaw-2853	1021	2	3-6	CARDINAL
taxlaw-2853	1022	1	section 707	LAW
taxlaw-2853	1024	1	264	CARDINAL
taxlaw-2853	1027	1	5	CARDINAL
taxlaw-2853	1032	1	a.	PERSON
taxlaw-2853	1035	1	6	CARDINAL
taxlaw-2853	1035	2	second	ORDINAL
taxlaw-2853	1036	1	second	ORDINAL
taxlaw-2853	1041	1	2017	CARDINAL
taxlaw-2853	1041	2	265 7	DATE
taxlaw-2853	1045	1	last night	TIME
taxlaw-2853	1045	2	50,000	MONEY
taxlaw-2853	1045	3	uncle sam	PERSON
taxlaw-2853	1046	1	50,000	MONEY
taxlaw-2853	1047	1	a.	PERSON
taxlaw-2853	1048	1	later that evening	TIME
taxlaw-2853	1048	2	this year	DATE
taxlaw-2853	1051	1	8	CARDINAL
taxlaw-2853	1051	2	irs	ORG
taxlaw-2853	1052	1	two	CARDINAL
taxlaw-2853	1052	2	1	MONEY
taxlaw-2853	1052	3	2	MONEY
taxlaw-2853	1053	1	2	MONEY
taxlaw-2853	1054	1	1	MONEY
taxlaw-2853	1054	2	2	MONEY
taxlaw-2853	1055	1	1	MONEY
taxlaw-2853	1057	1	242	CARDINAL
taxlaw-2853	1058	1	first	ORDINAL
taxlaw-2853	1059	1	second	ORDINAL